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Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
32
8 | Total government
revenues due to beer
The 2010 revenue from excise, VAT and income-
related contributions due to beer production and
sales was estimated to be 211 million euro :
VAT revenue was estimated to be 96.8 million euro.
Total excise revenue from beer was 56 million euro.
Income-related revenue due to beer production and
sales was approximately 59 million euro, comprising11
million euro income tax, 17 million euro social security
contributions paid by employees and 33 million
euro social security taxes and payroll taxes paid by
employers.
Graph 32.5. / Government revenues due to the production
and sale of beer : 211 million euro
Source : Ernst & Young calculations
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Slovakia